Section 17 Vehicles, aircraft, vessels and associated transport equipment 89 Ships, boats and floating structures 89 03 Yachts and other vessels for pleasure or sports; rowing boats and canoes 89 03 32 Of a length exceeding 7.5 m but not exceeding 24 m Commodity Code Description 89 03 32 00 Of a length exceeding 7.5 m but not exceeding 24 m